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Income Tax Appellate Tribunal, BENCH ‘SMC’ KOLKATA
Before: Hon’ble Shri J.Sudhakar Reddy, AM]
ORDER PER J.SUDHAKAR REDDY, AM:
This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax-(A)-13, Kolkata relating to A.Y. 2010-11. 2. Ground No.1 is general in nature and does not require any adjudication. The same is dismissed.
Ground No.2 is allowed as the ld. CIT(A) has no power to dismiss the grounds in limini.
Ground No.3 and 4 are set aside to the file of the ld. CIT(A) for fresh adjudication in accordance with law as the contentions of the assessee were not considered.
Ground No.5 is dismissed as not pressed.
Ground No. 6 and 7 are general in nature and do not require any adjudication.
Smt. Nirmala Devi, Sultania A.Y.2010-11 2
In the result the appeal the appeal of the assessee is allowed in part.
Order pronounced in the Court on 24.04.2018.